GST/HST Credit for New Immigrants — 2026 Guide

What is the GST/HST Credit and Why Does It Exist?

The GST/HST Credit was introduced in 1991 to help offset the regressive impact of the Goods and Services Tax (GST) on low- and moderate-income Canadians. When Canada introduced GST at 7% (later reduced to 5%), it effectively taxed consumption equally regardless of income level. A family earning $30,000/year pays the same 5% GST on groceries as a family earning $300,000/year — which is a larger proportional burden on the lower-income family.

The GST/HST Credit is the federal government's mechanism to return some of those GST payments to people with lower incomes. It is completely separate from provincial HST rebate programs (which exist in Ontario and the Atlantic provinces). As a newcomer, you can access this credit from almost the moment you arrive in Canada by filing the right form.

The credit is assessed based on your family net income from the previous calendar year's tax return. For the benefit year running July 2026 – June 2027, CRA uses your 2025 income tax return. However, newcomers who have no 2025 Canadian tax return are assessed using their estimated income for their first year in Canada — which is why the RC151 form is essential.

2026 GST/HST Credit Payment Amounts

For the benefit year July 2026 to June 2027 (based on 2025 income), the annual credit amounts are:

How Newcomers Apply — Form RC151 Explained

There are two pathways to start receiving the GST/HST Credit as a newcomer:

Option 1 — File a Canadian Tax Return (Best Option)

File a T1 personal income tax return for the year you arrived in Canada — even if you had zero Canadian income for the year. Simply report your immigration date, any income earned after your arrival date, and claim all applicable credits. CRA automatically assesses your eligibility for the GST/HST Credit and the Canada Child Benefit (CCB) when they process your return. Payments begin the next July-to-June benefit year after filing.

Option 2 — Form RC151 (Start Receiving Faster)

Form RC151 is titled "GST/HST Credit Application for Individuals Who Become Residents of Canada." This one-page form lets you apply for the credit before you file your first tax return. You provide your arrival date, your estimated family net income for the year, family size, and SIN number. Mail the completed RC151 to your CRA tax centre.

Processing Time: CRA typically processes RC151 forms within 6–10 weeks. Once processed, you are enrolled in the GST/HST Credit program and will receive your first payment at the next quarterly payment date (Jan 5, April 5, July 5, or October 5).

Payment Schedule & Benefit Year Explained

GST/HST Credit payments are issued by CRA on the 5th of January, April, July, and October each year:

Important: CRA only issues a cheque or direct deposit if the quarterly credit is more than $50. If your total annual credit is under $200 (for example, your income is just slightly below the phase-out threshold), CRA may issue a single lump-sum payment in July rather than 4 separate quarterly payments.

Related Benefits — CCB, Climate Action Incentive & GST Credit

The GST/HST Credit is one of several federal benefits that newcomers to Canada can access. Filing a tax return or RC151 simultaneously gets you assessed for:

• Canada Child Benefit (CCB): Tax-free monthly payments for families with children under 18. Maximum $7,437 per year for children under 6 and up to $6,275 per year for children 6–17 (2026). Much higher amounts than the GST credit. File RC66 (Canada Child Benefits Application) when you arrive if you have children.
• Canada Carbon Rebate (CCR) / Climate Action Incentive: Quarterly tax-free payments to residents in provinces where the federal carbon pricing backstop applies (Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, PEI, and Saskatchewan). Amounts vary by province and family size. For example, a family of 4 in Ontario receives approximately $1,120/year in Climate Action Incentive payments (2026). You qualify automatically when you file your tax return and live in a qualifying province.
• Ontario Trillium Benefit (OTB): If you live in Ontario, the OTB combines the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit, and the Ontario Sales Tax Credit into a single monthly payment. File Schedule ON-BEN with your Ontario tax return to claim it.